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<h1>Supreme Court dismisses Special Leave Petition on tax grounds, leaves legal question open. Pending applications disposed.</h1> The Supreme Court dismissed the Special Leave Petition due to low tax effect, leaving the question of law open. Pending applications were disposed of. - ... Entitlement to deduction under Section 80IA - non reducing deduction u/s 80HHC - Held that:- The Special Leave Petition is dismissed on the ground of low-tax effect, leaving the question of law open. The Supreme Court dismissed the Special Leave Petition due to low tax effect, leaving the question of law open. Pending applications were disposed of. (Case Citation: 2018 (11) TMI 1069 - SC)